Screen · Berkshire Criteria

Buffett Quality Screen

Buffett's "wonderful business" criteria, quantified into six dimensions: earnings record (20), ROE quality (25 — Fortune's double standard), low leverage (15), pricing power (15), business stability (15) and capital efficiency (10), for a 0–100 total. The entry gate is the first of Berkshire's acquisition criteria — at least $50M average pre-tax earnings over the last three fiscal years (banks and insurers excluded, as leverage is their business model; investment trusts and closed-end funds excluded, as they are portfolios rather than operating companies). Recomputed periodically from each company's last ten fiscal years; cross-listings merged by canonical ticker. Hover the score for the six-dimension breakdown; companies we cover link to their report. Filtered by score tier "Strong", market "Other markets", profit streak "≥5 yr": 8 match(clear filters).

# Ticker Mkt Cap Score 10Y ROE Profit Streak Net Debt/Eq Gross Margin Report FY
1 Elite Material Co Ltd 2383 · Taiwan $53B
73/100 Strong
23.8%low 14.7% 10 yr+ 0.0× 26% Long-Term Value Research on Taiwan Elite Material (EMC)Jun 9, 2026 · Watch FY2025
2 Quanta Computer Inc 2382 · Taiwan $52B
72/100 Strong
18.0%low 10.8% 10 yr+ 0.5× 6% Quanta (2382.TW) Zen Horizon Research ReportJun 8, 2026 · Hold FY2025
3 MediaTek Inc 2454 · Taiwan $226B
70/100 Strong
17.2%low 7.4% 10 yr+ Net cash 41% MediaTek (2454.TW) Zen Horizon Framework Deep-Dive ResearchJun 9, 2026 · Watch FY2025
4 Auras Technology Co Ltd 3324 · TWO $3.3B
70/100 Strong
21.2%low 10.1% 10 yr+ Net cash 20% Auras Technology: A Thermal Vendor Climbing the AI Liquid-Cooling StackJun 20, 2026 · Hold FY2025
5 Asia Vital Components Co Ltd 3017 · Taiwan $33B
67/100 Strong
20.3%low 8.1% 10 yr+ Net cash 17% Asia Vital Components: Deep-Dive Research Using the Zen Horizon FrameworkJun 5, 2026 · Watch FY2025
6 Hon Hai Precision Industry Co Ltd 2317 · Taiwan $131B
65/100 Strong
10.4%low 7.8% 10 yr+ Net cash 6% Hon Hai Precision (2317.TW) Zen Horizon Deep-Dive ResearchJun 5, 2026 · Hold FY2025
7 Lite-On Technology Corp 2301 · Taiwan $17B
65/100 Strong
13.8%low 3.7% 10 yr+ Net cash 18% FY2025
8 Gigabyte Technology Co Ltd 2376 · Taiwan $8.1B
65/100 Strong
16.2%low 8.0% 10 yr+ 0.0× 16% FY2025

Data and methodology: the six dimensions quantify Berkshire's published acquisition criteria and Buffett's shareholder letters (1981/1987/1991/2007 among others). Qualitative tests in the originals (e.g. "simple, understandable business", "management in place") are out of scope, and price ("available at a fair price") is covered by each report's valuation range instead. Financials come from company annual reports (via EODHD); ratios are computed in reporting currency, the USD gate via static FX. "‡" marks companies whose equity is persistently negative or tiny (ROE falls back to ROCE); "†" marks missing gross profit (operating margin used). Investment trusts and closed-end funds are excluded on two tests — name and financial shape (operating margins beyond what an operating company can achieve); REITs and operating asset managers are unaffected. This is a quantitative first pass, not investment advice. When citing this data, please credit Zen Horizon (zh.app). See our methodology for the scoring process.